RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

194 (Raj) held as under: 10 ITA 157/Jodh/2019 Ramesh Raj Bohra Vs DCIT “4. The Assessing Officer found the sale to be not taxable as capital gain, but it was found to be a business income, and for that, the Assessing Officer found, that the original land is surrounded by many lands of his near relatives and family members

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

gain for the relevant year." It was directed by the PCIT that the sale of land be booked under the head Business and Profession rather than STCG. Such type of subjectivity which propagates one line of action and negates another is nothing but a change in opinion. The courts across the spectrum have unanimously held that the order

M/S. OXCIA ENTERPRISES PRIVATE LIMITED,BHILWARA vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeym/S. Oxcia Enterprises Vs Deputy Commissioner Of Private Limited, C/O Kalani Income-Tax, Circle- & Co.,Chartered Tds,Udaipur. Accountants, 5Th Floor, “The Mile Stone” Gandhi Nagar Turn, Tonk Road, Jaipur-15. Pan: Aagcm5419E (Appellant) (Respondent)

section 194-IA of the Act are not attracted. In any case, we note that when the department was knowing the PAN details of the Power of Attorney holder Shri Vijay Kumawat who was none other than the son and brother of the Joint Owners Shri Anant Ram Kumawat and Smt. Seema Kumawat respectively, the AO could have easily found

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

gain or u/s 48, 56 or u/s 68 or 69. Thus the addition so made without any provision of act is also against the law and liable to be deleted on this ground alone. When the ld. AO has not invoked any provision of Act/law then also how the ld.AO can make the addition. When